AN ACT relating to the taxation of firearms and ammunition.
Summary of Original Version
Amend KRS 139.010 to add definitions of "firearm" and "ammunition"; amend KRS 139.480 to exempt firearms and ammunition from sales and use tax and require reporting related to the exemption; amend KRS 131.190 to allow reporting by the Department of Revenue; EFFECTIVE August 1, 2022.
Introduced .pdf (129.32 KB)
Index Headings of Original Version
Sales and use tax exemption
Sales and use tax, firearms and ammunition, exemption
Firearms and ammunition, exemption
Department of Revenue, report of exemptions
Sales and use tax, firearms and ammunition, exemption, August 1, 2022
- Prefiled by the sponsor(s).
- introduced in House